Town of Como Tourism Parks and Recreation Tax

A tax of $1.00 per night is imposed for each occupied room from each hotel or motel located within the Town of Como.
A 2% tax is imposed on the gross proceeds from the sale of prepared food by businesses located within the Town of Como. This levy is in addition to all other taxes imposed. Effective June 1, 2015. Repeal date July 1, 2029.

"Hotel" or "motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, where the establishment consists of six (6) or more guest rooms. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

"Restaurant" means all places where prepared food and beverages are sold for consumption on the premises. The term "restaurant" does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors or their families.